Finance Act, 1999
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Amendment of section 6 (penalty for hawking stamps) of Management Act of 1891. |
151.—Section 6 of the Management Act of 1891 is hereby amended— | |
(a) in subsection (1) by the substitution of “shall, in addition to any other fine or penalty to which that person may be liable, be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section” for “shall in addition to any other fine or penalty to which he may be liable incur a fine of twenty pounds”, and | ||
(b) by the deletion of subsection (2). |